Foreign source income

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

D Was the amount of foreign income tax paid greater than $100,000 OR was the amount of assessable foreign income greater than $500,000?

Print X in the appropriate box.

Assessable foreign income is all assessable income sourced from overseas, and includes interest, dividends, attributable income through the controlled foreign company (CFC) regime, and foreign-sourced capital gains.

For more information on foreign income tax, see

Guide to foreign income tax offset rules 2016.

For more information on foreign sourced capital gains, see:

Foreign income return form guide 2016

Guide to capital gains tax 2016.

E Transactions with specified countries

Print X in the appropriate box.

Did the fund directly or indirectly send to, or receive from, one of the countries specified in table 6, any funds or property? This includes sending or receiving the funds or property indirectly, for example, through another entity or country.

Or does the fund have the ability to control the disposition of any funds, property, investments or any other assets located in any of the countries specified in table 6?

This includes:

funds or assets that may be located elsewhere but are controlled or managed from one of the countries specified in table 6 below

where you have an expectation that you are able to control the disposition of the funds or assets or you can control the disposition indirectly, for example, through associates.

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.